SHRI GIRRAJ MEHTA, Kishangarh V. CIT, Ajmer

MA 42/JPR/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3768 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 08-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C M SHARMA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM M.A. NO. 42/JP/2015 (ARISING OUT OF I.T.A. NO. 682/JP/2012) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2007-08 GIRIRAJ MEHTA PROP- M/S OSWAL UDYOG, G-444, IV PHASE, INDUSTRIAL AREA, MADANGANJ, KISHANGARH. CUKE VS. COMMISSIONER OF INCOME TAX (APPEALS), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: ABBPM 5961 G VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI C.M. SHARMA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI KAILASH MANGAL (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING: 04/12/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 04/12/2015 VKNS'K @ ORDER PER T.R. MEENA, AM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON AGAINST THE ORDER OF THIS BENCH OF ITAT, JAIPUR IN ITA NO. 682/JP/2012 FOR A.Y. 2007-08, WHICH WAS PASSED ON 01/06/2015. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 682/JP/2012 FOR A.Y. 2007-08 AGAINST THE ORDER OF LEARNED CIT(A), AJMER DATED 23/05/2012. THIS M.A. NO. 42/JP/2015_ GIRIRAJ MEHTA VS. CIT(A) 2 BENCH OF THE ITAT, JAIPUR HAS DECIDED APPEAL IN ABSE NCE OF THE ASSESSEE BY APPLYING DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESS EES APPEAL. 3. THE ASSESSEE FILED THIS M.A. AND SUBMITTED THAT T HE APPLICANT WAS NOT PROPERLY SERVED WITH THE NOTICE OF HEARING AND HENCE APPEARANCE COULD NOT MADE. THE NON APPEARANCE OF THE APPELLANT WAS NEITHER WILLFUL NOR INTENTIONAL. IN SUPPORT OF THIS, AN AFFIDAVIT HAS ALSO BEEN FILE D BY THE ASSESSEE SHRI GIRIRAJ MEHTA, IN WHICH HE HAS SUPPORTED THE FACT THAT HE HA S NOT RECEIVED ANY NOTICE FOR APPEARING DURING HEARING BEFORE THE HONBLE BEN CH. THEREFORE, HE PRAYED TO RECALL THE HONBLE ITAT ORDER DATED 01/06/2015. TH E D.R. HAS NOT RAISED ANY OBJECTION IF THE HONBLE BENCH RECALL THE EXPAR TE ORDER DATED 01/06/2015. 4. IN VIEW OF THE SUBMISSION OF THE ASSESSEE THAT HE HAS NOT SERVED NOTICE FOR APPEARANCE BEFORE THE BENCH ON 01/06/2015. FROM PERUSAL OF THE AFFIDAVIT OF THE ASSESSEE THAT HE HAS NOT RECEIVED ANY NOTICE TO APPEAR BEFORE THE BENCH ON 01/06/2015. THEREFORE, WE ARE OF THE CONSIDE RED VIEW THAT THE ASSESSEE HAS A PLAUSIBLE REASON FOR NOT APPEARING B EFORE THIS BENCH ON THE DATE FIXED OF THE HEARING, THEREFORE, FOR THE INTER EST OF JUSTICE, WE RECALL ORDER DATED 01/06/2015 PASSED BY THIS BENCH IN ITA NO. 68 2/JP/2012 FOR A.Y. 2007- 08. ACCORDINGLY THE PRESENT M.A. FILED BY THE ASSE SSEE IS ALLOWED AND DATE OF HEARING OF THE APPEAL IS GIVEN IN OPEN COURT FOR 16 /02/2016. THE REGISTRY IS M.A. NO. 42/JP/2015_ GIRIRAJ MEHTA VS. CIT(A) 3 DIRECTED TO FIX THE CASE AS PER THE ABOVE DATE IN R EGULAR HEARING. NO SEPARATE NOTICE IS REQUIRED TO BE SENT FOR BOTH THE PARTIES. 5. IN THE RESULT, THIS M.A. APPLICATION IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 04/12/201 5. SD/- SD/- VKJ-IH-RKSYKUH VH-VKJ-EHUK (R.P.TOLANI) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 04 TH DECEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- GIRIRAJ MEHTA, KISANGARH. 2. IZR;FKHZ @ THE RESPONDENT- THE CIT(A), AJMER. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (MA NO. 42/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR